Latest: UAE summons EU representative over Josep Borrell's 'racist' jungle comments
The EU's top diplomat Josep Borrell has been urged to apologise after describing the world outside Europe as a potentially violent “jungle”.
“Europe is a garden,” Mr Borrell said in a speech in Belgium, but “most of the rest of the world is a jungle, and the jungle could invade the garden”.
Mr Borrell's analogy was meant to persuade rookie diplomats that Europe should seek alliances to avoid hostilities with the outside world.
But critics said his speech smacked of racism and imperialism and reflected long-outdated views of European superiority.
“This analogy is terribly offensive. It has strong colonialist and racist undertones,” said Philippe Marliere, an expert on French and European politics at University College London.
Mr Borrell, the EU's high representative for foreign affairs, has often spoken of preventing the “law of the jungle” from taking hold internationally by resisting Russia's invasion of Ukraine.
Dionis Cenusa, a political risk analyst and researcher for the Eastern Europe Studies Centre, said Mr Borrell should apologise in the EU's name for his latest remarks.
Mr Borrell said in his speech on Thursday: “Europe is a garden. We have built a garden. Everything works. It is the best combination of political freedom, economic prosperity and social cohesion that humankind has been able to build — the three things together.
“The rest of the world [is] not exactly a garden. Most of the rest of the world is a jungle, and the jungle could invade the garden.
“The gardeners should take care of it, but they will not protect the garden by building walls. A nice small garden surrounded by high walls in order to prevent the jungle from coming in is not going to be a solution. Because the jungle has a strong growth capacity, and the wall will never be high enough in order to protect the garden.
“The gardeners have to go to the jungle. Europeans have to be much more engaged with the rest of the world. Otherwise, the rest of the world will invade us, by different ways and means.”
Russian officials saw an opening to lash out at perceived western arrogance and imperialism, a favourite Kremlin theme.
“The 'garden' was built by Europe due to the barbaric attitude to the plundering of the 'jungle',” said Russian Foreign Ministry spokeswoman Maria Zakharova.
Ahmed Shaheed, a former UN special rapporteur, suggested diplomats should read the Joseph Conrad novel Heart of Darkness, a critique of western imperialism in Africa.
It was the second time in a week that a speech by Mr Borrell raised eyebrows. On Monday, he lashed out at the EU's own diplomatic corps for failing to give him timely briefings.
“I want to be informed by you, not by the press. Sometimes, I knew more of what was happening somewhere by reading the newspapers than reading your reports,” he informed EU ambassadors.
In the same speech, he admitted the EU had dismissed US warnings in February that an invasion of Ukraine was imminent.
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
